CS Lalit Rajput | Aug 3, 2021 |
This Calender covers Compliance Requirement Under
| Sl. | Compliance Particulars | Due Dates |
| 1 | Due date of depositing TDS/TCS liabilities for previous month. | 07.08.2021 |
| 2 | Due date of depositing TDS/TCS liabilities for the period April to June for quarterly deposit of TDS under section 192, 194A, 194D or 194H | 07.08.2021 |
| 3 | Due date for issue of TDS Certificate for tax deducted under section 194-IA, 194-IB and 194M in the month of April, 2021 | 14.08.2021 |
| 4 | Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending June 30, 2021 | 15.08.2021 |
| 5 | Due date of furnishing of Form 24G by an office of the Government where TDS/TCS for the month of July, 2021 has been paid without the production of a challan | 15.08.2021 |
| 6 | Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA, 194-IB, 194M for the month of July, 2021 | 30.08.2021 |
| Sl. | Nature of Extension | Provisions of IT Act 1961 | Original Due Date | Extended Due Date |
| 1 | Objections to Dispute Resolution Panel (DRP) and Assessing Officer under section 144C of the Income-tax Act, 1961 | Section 144C | 01.06.2021 | 31.08.2021 |
| 2 | The application in Form No. 10A/ Form No.10AB, for registration/ provisional registration/ intimation/ approval/ provisional approval of Trusts/ Institutions/ Research Associations etc., | Under Section 10 (23C), 12AB, 35 (1) (ii) /(iia) / (iii) and 80G of the Act | 30.06.2021 | on or before 31.08.2021 |
| 3 | The compliances to be made by the taxpayers such as investment, deposit, payment, acquisition, purchase, construction or such other action, by whatever name called, for the purpose of claiming any exemption under the provisions contained in Section 54 to 54GB of the Act | Section 54 to 54GB of the Act | Between 01.04.2021 to 29.09.2021 | 30.09.2021 |
| 4 | Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 2021 | Form No. 15G/15H | 15.07.2021 | 31.08.2021 |
| 5 | Last date of linkage of Aadhaar with PAN | Section 139AA of the Act | 30.06.2021 | 30.09.2021 |
| 6 | Last date of payment of amount under Vivad se Vishwas (without additional amount) | 30.06.2021 | 31.08.2021 | |
| 7 | Last date of payment of amount under Vivad se Vishwas (with additional amount) | 31.08.2021 | ||
| 8 | Time Limit for passing assessment order | 30.06.2021 | 30.09.2021 | |
| 9 | Time Limit for passing penalty order | 30.06.2021 | 30.09.2021 | |
| 10 | Time Limit for processing Equalisation Levy returns | 30.06.2021 | 30.09.2021 |
| Sl. | Particulars of the Notification(s) | File No. / Circular No. | Link(s) |
| 1. | Guidelines under section 194Q of the Income-tax Act, 1961 – reg. | Circular No. 13 of 2021 | LINK |
| 2. | Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961. | Circular No. 14 of 2021 | LINK |
| 3. | The Income tax Amendment (18th Amendment), Rules, 2021 | [Notification No. 76/2021 | LINK |
| 4. | The Income tax Amendment (19th Amendment), Rules, 2021 | Notification No. 77/2021 | LINK |
| 5. | Central Government hereby notifies for the purposes of the said clause, ‘Haryana Building and Other Construction Workers Welfare Board’ | Notification No. 78 /2021 | LINK |
| 6. | Foundation Trust, Haridwar under the category “Research Association” for Scientific Research | Notification No. 79/2021 | LINK |
| 7 | The Income-tax (20th Amendment) Rules, 2021 | Notification No. 82 /2021 | LINK |
| 8 | The Income-tax (21st Amendment) Rules, 2021 | Notification No. 83 /2021 | LINK |
| 9 | Calling for region preference of candidates nominated to the post of Tax Assistant in CBDT through Combined Graduate Level Examination – 2018. | F. No. HRD/CM/127/12/2020-21 / 2847 | LINK |
Filing of GSTR –3B
Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Due Date | No interest payable till | Particulars |
| July, 2021 | 20th August, 2021 | – | Due Date for filling GSTR – 3B return for the month of June, 2021 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year |
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